This scheme

        Try
        SR= New StreamReader(...)
    Catch ex As Exception
        MsgBox(ex.Message, vbOK, "Error opening File")
        GoTo wrapup
    End Try  
... {do things}
    wrapup:
        SR.Dispose()
        If SR IsNot Nothing Then SR.Close()
        If SR.BaseStream IsNot Nothing Then SR.Close()

Any of the three ways of closing the Streamreader-SR gives a warning that SR is used before assignment. Is there a proper way to close something you’re not sure is open?